The Kenya Revenue Authority (KRA) has moved to clarify new cargo clearance rules after a number of Kenyans, particularly motor vehicle dealers, raised concerns over recent import requirements.

🇰🇪 Breaking It Down

In a statement issued on September 7, KRA acknowledged concerns raised by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, and vehicle dealers regarding the way goods are being cleared at the border.

The taxman explained that the requirement to file an export declaration when clearing imported goods is not a random policy but a legal obligation that must be met. “Kenya Revenue Authority (KRA) acknowledges the concerns raised by the Kenya International Freight and Warehousing Association (KIFWA), clearing agents, motor vehicle dealers, and other stakeholders regarding cargo clearance processes,” KRA stated.

According to KRA, this requirement is anchored under Section 23B of the Tax Procedures Act, which requires anyone importing goods into Kenya to  obtain and retain specific customs export documents issued by the competent authority in the country of export.

📌 What You Need to Know

Section 23B, introduced into the Tax Procedures Act through the Finance Act 2026, came into effect on September 1, introducing stricter documentation requirements for importers, specifically targeting proof of export origin and value.

Under the new provision, importers must hold an export declaration, export entry, or an equivalent customs export certificate issued by the country of origin. These records substantiate the legitimacy of import transactions.

Importers are also required to retain these documents for a minimum of five years from the date of importation and must produce them upon request by the KRA whenever demanded during audits.

Failure to produce these records empowers KRA to reject claims on cost, origin, or value, and to conduct a fresh tax assessment, a provision that coincides with ongoing debate over raising the Customs Benchmark from Ksh 2.5 million to Ksh3.2 million.

Beyond the export declaration matter, KRA also addressed the thorny issue of motor vehicle valuation, which is currently before the court.

Because the case is still pending, KRA said it would not comment on the merits of its valuation methodology, citing the legal principle of sub judice.

📰 Source: Kenyans.co.ke